HomeMy WebLinkAbout6.3 Fiscal Year 2021-22 Budget Update (2)STAFF REPORT
CITY COUNCIL
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Agenda Item 6.3
DATE:June 1, 2021
TO:Honorable Mayor and City Councilmembers
FROM:Linda Smith, City Manager
SUBJECT:Fiscal Year 2021-22 Budget Update
Prepared by: Lisa Hisatomi, Director of Administrative Services
EXECUTIVE SUMMARY:
The City Council will consider approval of a Resolution adopting the City's budget for Fiscal Year
2021-22 and related additional resolutions regarding personnel salary and classification plans.
STAFF RECOMMENDATION:
Take the following action: 1) Adopt the Resolution Adopting a Budget for the City of Dublin for
Fiscal Year 2021-22; 2) Adopt the Resolution Establishing a Salary Plan for Full-Time Personnel
in Accordance with the Personnel Rules; and 3) Adopt the Resolution Establishing a Salary Plan
for Management Positions Exempt from Competitive Service.
FINANCIAL IMPACT:
The Fiscal Year 2021-22 Budget Update totals $126,956,968 in all funds. This is made up of
operating appropriations of $105,799,397, which consists of $102,310,203 in Governmental
Funds accounting for primary City operations and capital project expenditures, and $3,489,194 in
Internal Service Funds for equipment purchases, deferred maintenance set-asides, information
technology costs, and retiree health payments. Capital Improvement Program appropriations total
$21,157,571 for General Improvements, Public Art, Parks, and Streets projects.
The Fiscal Year 2021-22 General Fund operating budget includes $98,397,780 in revenues, and
$56,600 in transfers in; $83,917,863 in operating expenditures, and $6,038,550 in transfers out to
capital projects, Internal Services Funds, and the City’s unfunded pension liability. Total reserves
by June 30, 2022 are projected to increase $8,497,967 over Fiscal Year 2020-21.
All budgeted funds are balanced, with revenues covering expenditures. Negative fund balance in
grants and impact fees funds is a normal condition related to the timing gap between project
expenditures and revenue collection.
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DESCRIPTION:
The City of Dublin utilizes a biennial budget process, in which a comprehensive budget document
is prepared that establishes high-level priorities and specific departmental goals for a two-year
period. The second year of the cycle is the update year, in which prior projections are revised and
significant changes highlighted. The budget update is a pared-down document containing fund
financial schedule, while the original budget document continues to serve as the guiding financial
plan, with departmental narratives, fund descriptions, a glossary, an explanation of accounting
principles, and related defining information.
FY 2021-22 Budget Update – Document Overview
The Fiscal Year 2021-22 Budget Update (Attachment 6) includes the following sections:
1. Funds Summary - These schedules reflect revenue and expenditures for each fund with a
brief description of variances, and fund balance projections.
2. General Fund Summary.
3. Fiduciary Funds - This section presents revenues and expenditures associated with non-
City funds, such as the Community Facilities District 2015-1 (Dublin Crossing) Fund, and
the City's four Geologic Hazard Abatement Districts (GHADs). The City Council will consider
approval of the GHAD budgets under a separate item at this meeting, but the fund
summaries are included in the City budget document.
4. Adopted Strategic Plan.
5. Appendix - This section contains historical revenues and expenditures, Position Allocation
Plan.
FY 2001-22 General Fund Overview
Total General Fund revenues are budgeted at $98.4 million, operating expenditures total $83.9
million, and net transfers out total $6.0 million. Most capital improvement project costs funded by
the General Fund are supported through either the planned use of committed reserves, or through
the special designation of surplus reserves approved by the City Council.
While the Budget Update is in a surplus position, it is important to recognize that there are a
number of potential areas for future one-time expenditures such as the Village Parkway pavement
reconstruction and Dublin Sports Ground Phase 5 renovation, that are outside the current five-
year Capital Improvement Program (CIP) period. In addition, due to insufficient cash flow in the
Public Facilities Fee program, a General Fund advance has been made for the construction of
Wallis Ranch Community Park, Jordan Ranch Neighborhood Square, and the Library Tenant
Improvement projects, that are planned in the 2020-2025 CIP. In June 2020, the City Council
approved a General Fund advance of $7.5 million of the $10.0 million funding needed for his
purpose.
Revenues
Total General Fund revenues are projected to increase by $4.2 million in the Budget Update when
compared to the Fiscal Year 2020-21 Amended Budget, due primarily to higher property tax, sales
tax, development, and charges for services.
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Figure 1 illustrates the City’s General Fund revenue source allocation for Fiscal Year 2021-22.
Figure 1. Revenues by Categories
The following is a summary of the net changes reflected in the Budget Update as compared to the
Fiscal Year 2020-21 Amended Budget (+/- $250,000):
Property Tax Revenue – increase of $2,367,000 (+4.7%)
In recent years, Dublin’s property tax revenue has generally increased an average of $3.5 million
per year on secured and unsecured values. The preliminary estimate for Fiscal Year 2021-22
reflects an increase of approximately $2.4 million, which is $1,100,000 lower than the recent
annual growth. This is attributable to the net impact of the following factors:
CPI adjustment of 1.036%, out of a maximum of 2.0% allowable by Prop 13. This is the
tenth since 1976-77 that CPI was less than 2% and it is reflective of the impacts of the
pandemic on the economy.
A slight rebound in the number of home sales and sale prices in the second half of 2020.
Lower growth in assessed values (AV) for new construction, due to the slowdown of
development activities prior to the outbreak of COVID-19 and the impact of lockdowns.
Continued restoration of AV previously reduced via Prop 8.
Sales Tax Revenue – increase of $932,950 (+4.3%)
The Budget Update projects slight growth in auto sales, building upon the trend seen in the
current year with the ongoing shift in buyer preference toward larger, pricier vehicles. The City
will continue to experience steady growth in consumer goods and business categories during
Property
Taxes
54%
Sales Tax
22%
Interest
1%
Development
8%
Other Taxes
7%
Charges for
Svcs
5%
Rentals &
Leases
1%
Other
Revenue
2%
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Fiscal Year 2021-22. With the planned elimination of the Blueprint for a Safer Economy, along
with widespread distribution of vaccines, it is anticipated that the City will see a stronger recovery
of sales tax revenues generated by the Restaurants, Fuel, and General Consumer Goods categories.
However, it should be noted that the City is not expected to return to pre-pandemic Sales Tax
revenue levels until Fiscal Year 2022-23. Comparing to the preliminary budget presented to the
City Council on April 20, the Budget Update reflects a sales tax reduction of $600,000 due to a
change in Amazon’s business operations which will redirect some sales tax revenues from the
Alameda County pool to agencies where the fulfillment centers are located.
Development Revenue – increase of $526,751 (+7.3%)
Development revenue projections are based on the timing of development projects. Entitlement
work, plan checking, permitting, and construction activities for significant development projects
slowed over the past year during the pandemic. The Budget Update assumes a resumption of
delayed development projects in Fiscal Year 2021-22.
Charges for Services – net increase of $881,745 (+20.0%)
Parks and recreation programs, including facility and field rentals, have been significantly
impacted by the pandemic and Stay-at-Home Order, forcing the City to extend closures and
cancellations and to make other unanticipated modifications to program offerings. It should be
noted that the City developed the Budget Update without the benefit of Governor Newsom’s
announcement that the Blueprint for a Safer Economy will be rescinded on June 15, 2021.
Therefore, this category may be modified at the mid-year to reflect an increase in charges for
services.
At this time, the Fiscal Year 2021-22 Budget assumes the resumption of all programs in the fall of
2021 with modifications in place according to guidelines set forth by State of California related to
reduced class and group sizes. The Fiscal Year 2021-22 budget reflects the opening of The Wave
waterpark for the 2021 summer season with reduced capacity. Despite the limited reopening of
facilities, events, and programs, the Budget Update reflects 56% of recreation program revenues
received prior to the pandemic.
Interest – decrease of $400,000 (-25.0%)
Federal monetary policy has led to a low interest rate environment and thus, lowered interest
income on the City’s pooled funds.
Expenditures
The Budget Update reflects General Fund operating expenditures (less one-time expenditures and
carryovers from the prior year) increasing $1.7 million over the current Amended Budget (Table
1), due to the net impact of personnel cost and contracted service cost increases and a significant
decrease in capital outlay.
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Table 1. Operating Budget Comparison
FY 20-21 FY 21-22 $ Change % Change
Adopted + Budget Changes $82,258,952 $83,917,863 $1,658,911 2.0%
Budget Carryover from FY 19-20 2,135,147 -2,135,147 -100.0%
Total $84,394,099 $83,917,863 ($476,236)-0.6%
The following figure illustrate the allocation of General Fund expenditures by major categories.
Figure 2. Expenditures by Categories
The following is a summary of the net changes reflected in the Budget Update as compared to the
Fiscal Year 2020-21 Amended Budget (+/- $250,000):
Personnel Costs – increase of $1,768,523 (+10.8%)
The increase in the Budget Update is mainly attributed to:
Increase in temporary salaries for parks and recreation programs. These positions were
significantly reduced in the Fiscal Year 2020-21 Budget due to the cancellation of programs
and are being restored in conjunction with the resumption of program offerings.
Cost-of-living (COLA) adjustment of 1.8%.
Position Changes. The Position Allocation Plan includes the addition of one Senior Office
Assistant in the City Manager’s Office and one Recreation Coordinator in the Parks and
Community Services Department to oversee facility rentals.
Increase in benefit expenditures for retirement costs and health insurance premiums.
The Budget Update includes the following personnel-related resolutions:
Resolution Establishing a Salary Plan for Full-Time Personnel in Accordance with the
Personnel
Costs
21%
Capital Outlay
& Other
0%
Services &
Supplies
5%
Internal
Service Fund
Charges
5%
Utilities
4%
Contracted
Services
65%
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Personnel Rules updates full-time salary ranges to include annual COLA adjustments.
Resolution Establishing a Salary Plan for Management Positions Exempt from Competitive
Service updates management salary ranges to include annual COLA adjustments.
Contract Services Expenditures – increase of $558,619 net of budget carryovers (+1.0%)
The Fiscal Year 2021-21 Amended Budget includes a contract services budget carryover of
$1,709,768 from Fiscal Year 2019-20. Excluding the carryover, the Preliminary Budget projects a
net increase of $558,619, as illustrated in Table 2:
Table 2. Contract Services Changes
Service Type
FY 20-21
Amended
Carryover
From
2019-20
2020-21
Net of
Carryover
FY 21-22
Update
$
Change
%
Change
Police $21,443,621 $145,231 $21,298,390 $22,294,777 $996,387 4.7%
Fire 14,178,578 14,178,578 14,609,570 430,992 3.0%
Maintenance 5,736,382 5,736,382 5,933,836 197,454 3.3%
Development 4,878,821 4,878,821 4,057,935 (820,886)-16.8%
Other 9,281,633 1,564,537 7,717,096 7,471,768 (245,328)-3.2%
Total $55,519,035 $1,709,768 $53,809,267 $54,367,886 $558,619 1.0%
Police and Fire Services budget increases are due primarily to annual COLA and benefit cost
increases. The Police Services budget includes one additional School Resource Officer, funded by
the California Department of Justice Tobacco Grant (not in the General Fund), beginning in Fiscal
Year 2021-22 for three years. Development-related and other general City contract costs are
budgeted according to anticipated service levels for specific projects.
Transfers Out/Contributions
The Budget Update includes General Fund transfers out of $1.0 million to the Internal Services
Fund – Facilities for preventive maintenance and $1.0 million to the City’s unfunded pension
liability with the California Public Employee Retirement System (CalPERS). In addition, $4.0
million is budgeted to fund capital improvement projects, of which $1.6 million comes from
Committed/Assigned reserves. CIP projects funded by the General Fund are shown in Table 3
below.
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Table 3. Transfers Out to the Capital Improvement Program
Reserves / Projects Amount
Committed/Assigned $1,633,905
City Entrance Monument Signs 200,000
Civic Center Rehabilitation 1,123,050
Green Stormwater Infrastructure 310,855
Undesignated $2,404,645
Alamo Creek Park - Fence Replacement 450,000
Audio Visual System Upgrade 44,020
Citywide Bicycle and Pedestrian Improvements 108,000
Citywide Energy Improvements 115,780
Downtown Dublin Street Grid Network 60,210
Downtown Dublin Town Square Park 29,505
Resiliency & Disaster Preparedness Improvements 681,010
Restrooms Replacement 916,120
Total $4,038,550
General Fund Reserves
Total reserves are projected to be $187.1 million at the end of Fiscal Year 2021-22, an increase of
$8.5 million over Fiscal Year 2020-21. The unassigned/available cash flow reserve is projected to
be $77.4 million, representing about nine months of the projected Fiscal Year 2021-22 operating
expenditures. While this is well above the cash flow target of two to four months of the budget,
this figure has not been adjusted for any reserve designations in the current year, and before Staff
completes the necessary accounting adjustments to reserves at the end of the current fiscal year.
The City Council will make reserve designations during the meeting of June 15, 2021. Table 4
provides a summary of the General Fund Reserves Summary provides a list of all reserve balances.
Table 4. Operating Budget Impact & Reserve
FY 2020-21
Amended
FY 2021-22
Update
$
Change
%
Change
Revenues $94,153,039 $98,397,780 $4,244,741 4.5%
Expenditures (Excludes FY 19-20 carryover)82,258,952 83,917,863 1,658,911 2.0%
Ongoing Operating Budget Impact $11,894,087 $14,479,917 $2,585,830 21.7%
Carryovers from Prior Year 2,135,147
Contribution to OPEB/PERS/ISF 4,000,000 2,000,000
Net Transfers In/Out 17,758,948 3,981,950
Total Reserves, End of Year $178,553,217 $187,051,184 $8,497,967 4.8%
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10-Year Forecast and Next Steps
As part of the Fiscal Year 2020-21 and Fiscal Year 2021-22 Budget (June 20,2020), the City Council
received an update to the 10-Year General Fund Forecast, which showed a projected operating
deficit of $1.0 million in Fiscal Year 2026-27. The assumption at that time was that the COVID-19
pandemic result in significant reductions to the City’s major revenue categories, particularly tax
revenues (property tax, sales tax, and transient occupancy tax), interest income, recreation
services, and development services. Based on current year revenues received, the COVID-19-
related impacts have been less impactful than anticipated, particularly in property tax and sales
tax. Staff has adjusted the Forecast to account for this, and has refined other assumptions over the
10-year period:
Revenues
Property Tax:
Years 1 – 5 growth: 4.7%, 4.3%, 5.0%, 5.2%, 4.5%, includes estimated Prop 8 restoration
adjustment and transfer of ownership assessed value change.
Years 6 – 10 growth: 2.5% (average $1.6 million) annually.
Sales Tax:
Years 1 – 4 growth: 4.3%, 3.9%, 3.0%, 3.0%.
Year 5: recessionary adjustment growth 1.0%.
Years 6 – 10 growth: 2.5% (Average $650,000) annually.
No new large sales tax generators in 10-year period.
Development Revenue:
Estimates from Community Development and Public Works.
Based on timing of development projects; a decline is anticipated as projects are completed
over 10 years.
Projected residential build-out reached at the end of the 10-year period.
Charge for Services:
Years 1-5 growth in recreation program revenue: 20.0%, 10.0%, 5.0%, 5.0%, 5.0%.
Years 6-10 growth in recreation program revenue: 1.0% annually.
Other Revenue:
Other Taxes: annual growth of 2.0%.
Interest Income: 25% decline in Year 1 based on current low interest rate environment.
o Years 2 – 5 growth: 1.0% annually.
o Years 6 – 10 growth: 2.0% annually.
Expenditures
Personnel Costs:
Year 1: actual salaries and benefits based on the adopted position allocation plan.
Years 2 – 10 growth: 4.5% ($820,000) annually, no additional positions.
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Extra funding of Dougherty Regional Fire Authority OPEB liability: $150,000 annually
(Dublin’s share). This is a closed plan which will eventually have no expenditures.
$1.0 million per year for pension increases, which can be set aside in a reserve if not used.
Contracted Services (Average Annual Change):
Police Services – two-year agreement, then 5.5% increase ($1.5 million) annually; in
addition, one additional police officer each year is included in the 10-year period. The first
officer added in Year 1 is funded by the State Tobacco grant for the first three years.
Fire Services – five-year agreement, then 5.0% increase ($900,000) annually.
Maintenance Services (MCE) – 4.0% increase ($280,000) annually.
Development – 10.0% decrease ($300,000) annually.
Other Contracted Services – 4.0% increase ($350,000) annually.
Internal Service Charges
$300,000 additional annual funding, beginning in Year 2, for building/equipment
replacement.
All other:
1% annual increases in Supplies and Services; 5% increase in Utilities.
General Fund CIP funding of $2.5 million and $2.2 million for Fiscal Years 2022-23 and
2023-24 respectively, and minimum contribution after Fiscal Year 2023-24.
Results
Because of growth in property tax, sales tax (including non-recurring revenue), and development
revenue in the current year and projected into next year, the 10-Year Forecast is now balanced at
Fiscal Year 2027-28, as shown in Figure 3 below.
It is important to note that the Forecast does not incorporate any major structural shifts over the
10-year period (e.g., new businesses coming into Dublin, increased Police Services beyond what is
included in the projection, or any other significant investment in capital projects using the General
Fund). While the City is set to absorb the recent annual increases resulting from CalPERS lower
investment earnings and has built that cushion into the Forecast, Staff will continue to look for
opportunities to increase reserves to weather such dramatic increases in the future.
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Figure 3. 10-Year Forecast
Other Funds
Under the American Recovery Plan Act (ARPA), the City will receive approximately $12,202,075
distributed in two equal tranches by no later than June 2021 and June 2022, respectively. This
total figure is based off a March 8, 2021 projection for funding. The Budget Update includes
revenues $6,101,037.50 in a newly created fund for this purpose. Expenditures will be made
according to the ARPA Spending Plan adopted by the City Council and will be accounted for in this
fund.
There are no other significant budgetary changes in other funds.
Other Items
Human Services Grants
Human Services grant recommendations will be considered and approved by the City Council at a
June 2021 meeting, and Staff will incorporate the approved grants in the Adopted Budget.
Out-of-State Travel
The Budget Update includes appropriations for Staff’s out-of-state travel for conferences and
trainings. All out-of-state travel requests require the City Manager’s approval.
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STRATEGIC PLAN INITIATIVE:
Strategy 2: Explore New City Revenue Streams for Long Term Financial Stability
Objective D: Continue to maintain strong fiscal policies.
NOTICING REQUIREMENTS/PUBLIC OUTREACH:
Budget Meeting notices were posted on May 28, 2021 on the City’s website and at three City
facilities. The City Council Agenda was posted.
ATTACHMENTS:
1) Resolution Adopting a Budget for the City of Dublin for Fiscal Year 2021-22
2) Resolution Adopting a Salary Plan for Full-Time Personnel in Accordance with the Personnel
Rule
3) Resolution Establishing a Salary Plan for Management Positions Exempt from Competitive
Service
4) Fiscal Year 2021-22 General Fund Summary
5) Fiscal Year 2021-22 General Fund Reserves
6) Proposed Fiscal Year 2021-22 Budget Update
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Attachment 1
RESOLUTION NO. XX -21
A RESOLUTION OF THE CITY COUNCIL
OF THE CITY OF DUBLIN
ADOPTING A BUDGET FOR THE CITY OF DUBLIN FOR FISCAL YEAR 2021-22
WHEREAS, the City Council of the City of Dublin desires to establish a Budget for Fiscal
Year 2021-22; and
WHEREAS, the City Council has reviewed and considered the Budget documents and
has received input from the public; and
WHEREAS, the City Manager has prepared a balanced budget which provides for
organizational adjustments and allocation of resources in a manner which aligns with available
resources and the Strategic Plan elements; and
WHEREAS, the General Fund Operating Budget is balanced without the need to draw
from the Reserve for Economic Stability in order to balance funding with planned expenditures;
and
WHEREAS, the City Council is required to adopt a budget and financial plan before the
Fiscal Year begins on July 1, 2021; and
WHEREAS, the Summary of Appropriations (Exhibit A) attached hereto and made part
of this Resolution, reflects the Fiscal Year 2021-22 Budget for Governmental and Proprietary
Funds for the City of Dublin; and
WHEREAS, Human Services grants are presented to the City Council for approval after
the preparation of the Proposed Budget and the Summary of Appropriations (Exhibit A) may
need to be revised based on the amount approved; and
WHEREAS, the City Council desires to confirm adjustments made administratively to the
Capital Improvement Project balances during the preparation of the Proposed Budget and
accommodate the carryover of unspent Fiscal Year 2020-21 Capital Improvement Project
appropriations, for those projects where work and expenditures will continue in Fiscal Year 2021-
22; and
WHEREAS, the City Council desires to accommodate a process the carryover of unspent
Fiscal Year 2020-21 operating expenditures, both encumbered and unencumbered, excluding
personnel costs, for activities where work and expenditures will continue in Fiscal Year 2021-
22; and
WHEREAS, The City Council desires to delegate the authority to appropriate Internal
Service fund balances that have been set aside for facilities, vehicle, and equipment
replacement purposes to the City Manager in Fiscal Year 2021-22.
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Attachment 1
WHEREAS, The City Council also desires to delegate the authority to appropriate
Committed and Assigned fund balances that have been approved by the City Council for specific
purposes to the City Manager in Fiscal Year 2021-22.
NOW, THEREFORE, BE IT RESOLVED that the City Council of the City of Dublin does
hereby:
1. Adopt the Fiscal Year 2021-22 Budget Appropriation for the City of Dublin, as outlined in
Exhibit A plus the final Human Services grants amount approved by the City Council;
2. Authorize the City Manager to make expenditures appropriations in accordance with the
Budget as adopted, with the exception of those expenditures which require prior City
Council approval, in accordance with the adopted City ordinances, rules and regulations;
3. Authorize the City Manager to transfer budgeted amounts between line items, provided
that the transfer is within the same fund, regardless of the specific department activity.
This includes the authority to transfer from the General Fund budgeted contingency
amounts that are approved by the City Council during the budget adoption. A full
accounting of any such transfers will be provided to the City Council during the quarterly
financial reviews;
4. Recognize that the Budget as presented also includes a Contingency for Fiscally
Responsible Adjustments, the utilization of which will be determined by fiscal outcomes
of June 30, 2021;
5. Authorize the City Manager to increase revenue and expenditure budget for various
departmental functions, when corresponding revenues comes in over budget: this would
apply to developmental activity, inspection activity, recreation program activity, and any
other departmental activity which generates correlating revenues, as verified by the
Administrative Services Director. Increased appropriations shall continue to be
documented in the financial records and conveyed to the City Council as part of the
quarterly financial reviews;
6. Authorize the City Manager to increase revenues and expenditures related to the award
of grants, where there is no net impact to the City, as verified by the Administrative
Services Director. Increased appropriations shall continue to be documented in the
financial records and conveyed to the City Council as part of the quarterly financial
reviews;
7. Authorize the City Manager to make transfers among the various funds, consistent with
the “Fund Balances FY 2021-22” as presented in the Proposed Budget. Fund transfers
are reported as part of the regular financial reports provided to the City Council;
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Attachment 1
8. Authorize the City Manager to increase the appropriations for Fiscal Year 2021-22
expenditures in an amount not to exceed the amount of funds encumbered or designated
by the City Manager as needed for expenses that did not occur prior to the year-end, but
are expected to be expended in Fiscal Year 2021-22 consistent with the original purpose.
This ability to carry-over funding shall not apply to savings from personnel services and
shall only occur if the Department Activity total for non-personnel expenditures was less
than the amount budgeted for the same. This must also be evaluated on a fund by fund
basis. The actual amount of the increased appropriation shall be reported to the City
Council, and the City Manager may assign the fund balance in an amount sufficient to
account for the increase;
9. Authorize the City Manager to adjust the Fiscal Year 2021-22 appropriations to account
for the carryover of unspent Capital Improvement Project appropriations from Fiscal Year
2020-21. All such adjustments shall be clearly recorded in the City financial records and
shall only be for projects that remain incomplete as of June 30, 2021; and
10. Authorize the City Manager to transfer funds between capital projects, within the same
funding source. Any revisions, which alter the project’s budget by adding a new funding
source, are to be approved by the City Council.
11.Authorize the City Manager to appropriate funds from Committed and Assigned fund
balances that have been approved by the City Council for specific purposes.
12.Authorize the City Manager to appropriate funds from Internal Service Funds that have
been set aside for facilities, vehicle, and equipment replacement purposes.
PASSED, APPROVED AND ADOPTED this 1st day of June 2021 by the following vote:
AYES:
NOES:
ABSENT:
________________________________
Mayor
ATTEST:
____________________________
City Clerk
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Attachment 1
EXHIBIT A
FISCAL YEAR 2021-22 SUMMARY OF APPROPRIATIONS
(Governmental and Proprietary Funds)
OPERATING PROGRAMS APPROPRIATIONS
Governmental Funds
City Council $521,831
City Manager $4,156,137
City Clerk $623,288
City Attorney $987,780
Administrative Services $3,578,313
City Attorney $987,780
City Council $521,831
City Clerk $623,288
City Manager $4,156,137
Community Development $6,057,463
Fire Department $15,599,988
Non-Departmental $19,023,813
Police Department $25,754,580
Parks & Community Services $8,328,487
Public Works $17,678,523
Total Governmental Funds $102,310,203
Proprietary Funds
Information Services $2,165,002
Parks & Community Services $24,241
Non-Departmental $1,299,951
Total Proprietary Funds $3,489,194
Total Operating Programs $105,799,397
CAPITAL IMPROVEMENT PROGRAMS
General $6,991,969
Public Art $544,700
Parks $7,933,216
Streets $5,687,686
Total Capital Improvement Programs (1)$21,157,571
(1)Includes City funded project costs only
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Attachment 2
RESOLUTION NO. XX - 21
A RESOLUTION OF THE CITY COUNCIL
OF THE CITY OF DUBLIN
ESTABLISHING A SALARY PLAN FOR FULL-TIME PERSONNEL IN ACCORDANCE WITH
THE PERSONNEL RULES
WHEREAS, the City Council has adopted a Salary & Benefit Plan pursuant to the
Personnel System Rules; and
WHEREAS, the City Council adopted Resolution No. 52-20 and subsequent
amendments which establish a Salary Plan for full-time personnel in accordance with the
Personnel System Rules; and
NOW, THEREFORE, BE IT RESOLVED that the following salary provisions shall be
established in accordance with City’s Personnel System Rules.
BE IT FURTHER RESOLVED that any previous enacted salary provisions contained in
Resolution No. 52-20 and subsequent amendments shall be superseded by this Resolution.
ARTICLE I: SALARY PROVISIONS
SECTION A: REGULAR EMPLOYEES EXEMPT FROM FAIR LABOR STANDARDS ACT
(FLSA) OVERTIME PROVISIONS
Employees covered under this Section shall be paid a monthly salary within the following
ranges with the exclusion of any Performance Pay Adjustment granted in accordance with the
Personnel System Rules. In the event that it is deemed by the City Manager to be in the best
interest of the City, temporary appointments of no more than 6 months, where the work
assignments are such that they can be completed with less than a 40-hour week, may be
approved based upon hourly rates. The total salary paid for such work shall not be less than
the “salary test” required for an exemption under the FLSA.
Monthly
Minimum
Monthly
Maximum
Accountant $8,733 $10,918
Assistant Civil Engineer $8,885 $11,106
Associate Civil Engineer $10,334 $12,918
Associate Planner $8,733 $10,918
Budget Analyst $9,615 $12,019
City Clerk $11,057 $13,821
Deputy City Clerk $7,534 $9,417
Environmental Coordinator $8,360 $10,452
Executive Aide $7,534 $9,417
Financial Analyst $9,615 $12,019
Housing Specialist $9,615 $12,019
Management Analyst II $8,360 $10,452
Network Systems Coordinator $8,360 $10,452
Parks & Facilities Development Coordinator $8,733 $10,918
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Attachment 2
Plans Examiner II $8,360 $10,452
Recreation Supervisor $8,527 $10,657
Senior Accountant $9,615 $12,019
Senior Management Analyst $9,615 $12,019
Senior Civil Engineer $11,578 $14,472
Senior Planner $9,952 $12,441
SECTION B: REGULAR EMPLOYEES COVERED BY OVERTIME PROVISIONS OF THE
FLSA.
Employees covered under this Section shall be paid hourly wages within the following ranges
with the exclusion of any Performance Pay Adjustment granted in accordance with the
Personnel System Rules. The monthly salaries are shown for informational purposes only.
Monthly
Minimum
Monthly
Maximum
Hourly
Minimum
Hourly
Maximum
Administrative Aide $7,173 $8,968 $41.3849 $51.7413
Administrative Technician $6,522 $8,152 $37.6282 $47.0301
Assistant Planner $7,734 $9,665 $44.6205 $55.7620
Code Enforcement Officer $6,960 $8,700 $40.1530 $50.1912
Environmental Technician $7,244 $9,059 $41.7910 $52.2625
Finance Technician I $5,482 $6,852 $31.6241 $39.5302
Finance Technician II $6,093 $7,613 $35.1508 $43.9232
Graphic Design & Comm. Coordinator $7,244 $9,059 $41.7910 $52.2625
Heritage Center Director $7,244 $9,059 $41.7910 $52.2625
Information Systems Specialist $7,582 $9,475 $43.7405 $54.6654
Information Systems Technician I $6,257 $7,822 $36.0984 $45.1281
Information Systems Technician II $6,953 $8,692 $40.1124 $50.1439
Management Analyst I $7,525 $9,405 $43.4155 $54.2594
Office Assistant I $4,639 $5,799 $26.7641 $33.4585
Office Assistant II $5,155 $6,444 $29.7424 $37.1747
Permit Technician $6,522 $8,152 $37.6282 $47.0301
Plans Examiner I $7,582 $9,475 $43.7405 $54.6655
Public Works Inspector $7,963 $9,953 $45.9404 $57.4204
Public Works Technician I $6,892 $8,614 $39.7604 $49.6971
Public Works Technician II $7,582 $9,475 $43.7405 $54.6654
Recreation Coordinator $7,244 $9,059 $41.7910 $52.2625
Recreation Technician $6,523 $8,152 $37.6282 $47.0301
Senior Code Enforcement Officer $7,734 $9,665 $44.6205 $55.7620
Senior Finance Technician $6,953 $8,692 $40.1124 $50.1439
Senior Office Assistant $5,670 $7,088 $32.7140 $40.8908
Senior Public Works Inspector $8,759 $10,948 $50.5345 $63.1624
BE IT FURTHER RESOLVED that the changes contained herein shall be effective July
1, 2021.
1190
Attachment 2
PASSED, APPROVED AND ADOPTED this 1st day of June 2021 by the following vote:
AYES:
NOES:
ABSENT:
ABSTAIN:
Mayor
ATTEST:
City Clerk
1191
Attachment 3
RESOLUTION NO. XX- 21
A RESOLUTION OF THE CITY COUNCIL
OF THE CITY OF DUBLIN
ESTABLISHING A SALARY PLAN FOR MANAGEMENT POSITIONS EXEMPT FROM
COMPETITIVE SERVICE
WHEREAS,the City Council has adopted a Salary & Benefit Plan pursuant to the
Personnel System Rules; and
WHEREAS, the City Council adopted Resolution No. 53-20 and subsequent amendments
which establish a Salary Plan for full-time management positions exempt from competitive service
in accordance with the City’s Personnel System Rules; and
NOW, THEREFORE, BE IT RESOLVED that the following salary provisions shall be
established in accordance with City’s Personnel System Rules.
BE IT FURTHER RESOLVED that any previous enacted salary provisions contained in
Resolution No. 53-20 and subsequent amendments shall be superseded by this Resolution.
ARTICLE I: SALARY PROVISIONS
A. REGULAR EMPLOYEES EXEMPT FROM FAIR LABOR STANDARDS ACT (FLSA)
OVERTIME PROVISIONS
Monthly
Minimum
Monthly
Maximum
Administrative Services Director $15,724 $19,656
Assistant City Manager $16,920 $21,147
Assistant Dir. of Community Development $12,344 $15,430
Assistant Parks & Community Services Director $12,344 $15,430
Assistant Dir. of Admin Svcs/Finance $12,344 $15,430
Assistant to the City Manager $11,269 $14,087
Capital Improvement Program Manager $12,209 $15,261
Chief Building Official $12,209 $15,261
Chief Information Security Officer $12,344 $15,430
City Clerk/Records Manager $11,269 $14,087
Assistant Public Works Director/City Engineer $13,144 $16,431
City Manager $25,415
Community Development Director $15,248 $19,061
Communications Manager $11,269 $14,087
Economic Development Director $12,344 $15,430
Economic Development Director/Public Information Officer $14,171 $17,714
Environmental & Sustainability Manager $11,269 $14,087
Heritage & Cultural Arts Manager $11,269 $14,087
Human Resources Director $14,171 $17,714
Human Resources Manager $11,269 $14,087
1192
Attachment 3
Information Systems Manager $11,269 $14,087
Parks & Community Services Business Manager $11,269 $14,087
Parks & Community Services Director $15,482 $19,351
Plan Check Engineer $11,269 $14,087
Planning Manager $11,956 $14,946
Principal Planner $11,269 $14,087
Public Works Director/Asst City Engineer $15,133 $18,917
Public Works Trans & Ops Mgr. $12,209 $15,261
Public Works Manager $11,269 $14,087
Public Works Maintenance Superintendent $11,269 $14,087
Recreation Manager $11,269 $14,087
Special Projects Manager $11,269 $14,087
BE IT FURTHER RESOLVED that the changes contained herein shall be effective
July 1, 2021.
PASSED, APPROVED AND ADOPTED this 1st day of June 2021 by the following vote:
AYES:
NOES:
ABSENT:
ABSTAIN:
________________________________________
Mayor
ATTEST:
_______________________________________
City Clerk
1193
Attachment 4GENERAL FUND SUMMARY
Actual
2019-20
Adopted
2020-21
Amended
2020-21 (2)
FY 2021-22
Update
$ Change
from
Amended
% Change
from
Amended
Revenues
Property Tax $49,086,335 $48,896,000 $50,396,000 $52,763,000 $2,367,000 4.7%
Sales Tax 21,439,886 19,595,050 21,595,050 22,528,000 932,950 4.3%
Sales Tax Reimbursements (407,431) (610,000) (610,000) (610,000)
Development Revenue 6,412,012 6,951,077 7,180,167 7,706,918 526,751 7.3%
Transient Occupancy Tax 1,567,987 1,000,000 650,000 750,000 100,000 15.4%
Other Taxes 5,712,336 5,676,387 5,676,387 5,732,706 56,319 1.0%
Licenses & Permits 236,972 238,506 340,506 313,434 (27,072) -8.0%
Fines & Penalties 85,128 107,432 62,432 107,432 45,000 72.1%
Interest Earnings 3,652,445 1,600,000 1,600,000 1,200,000 (400,000) -25.0%
Rentals and Leases 974,392 1,329,966 806,887 1,020,768 213,881 26.5%
Intergovernmental 306,425 250,000 250,000 285,000 35,000 14.0%
Charges for Services 5,948,509 6,222,359 4,401,546 5,283,291 881,745 20.0%
Other Revenue 1,374,275 1,077,242 1,363,064 1,317,231 (45,833) -3.4%
Subtotal Revenues - Operating $96,389,272 $92,334,019 $94,153,039 $98,397,780 $4,244,741 4.5%
Transfers In $87,098 $56,600 56,600 56,600 -
Unrealized Gains/Losses 6,433,261 - -
Total Revenues $102,909,631 $92,390,619 $94,209,639 $98,454,380 $4,244,741 4.5%
Expenditures
Salaries & Wages $10,978,176 $11,886,262 $11,229,600 $12,772,605 $1,543,005 13.7%
Benefits 4,890,980 5,016,611 5,146,893 5,372,411 225,518 4.4%
Services & Supplies 2,928,191 3,892,942 3,937,317 4,110,511 173,194 4.4%
Internal Service Fund Charges 2,977,333 3,685,246 3,685,246 3,907,322 222,076 6.0%
Utilities 2,427,310 2,925,055 2,904,151 3,045,467 141,316 4.9%
Contracted Services 46,071,154 53,053,169 55,960,499 54,367,886 (1,592,613) -2.8%
Capital Outlay 3,959,753 397,883 1,246,788 118,677 (1,128,111) -90.5%
Contingency & Miscellaneous 18,987 222,605 283,605 222,985 (60,620) -21.4%
Subtotal Expenditures - Operating $74,251,883 $81,079,773 $84,394,099 $83,917,863 ($476,236) -0.6%
Operating Impact (REV-EXP)$22,137,509 $11,254,246 $9,758,940 $14,479,917 $4,720,977 48.4%
Transfers Out & Contributions to Other Funds
Transfers Out (CIPs) - Undesignated $336,428 $1,159,855 $2,295,004 $2,404,645 $109,641 5%
Transfers Out (CIPs) - Com./Assig. Reser 7,668,923 71,715 15,616,544 1,633,905 (13,982,639) -90%
Contribution to OPEB/PERS 1,000,000 3,000,000 1,000,000 (2,000,000) -67%
Contribution to ISF 1,229,066 1,000,000 1,000,000 1,000,000
Total Expenditures $83,486,300 $84,311,343 $106,305,647 $89,956,413 ($16,349,234) -16.7%
Impact on Total Reserves $19,423,331 $8,079,276 ($12,096,008) $8,497,967
TOTAL GENERAL FUND BALANCE $190,649,224 $198,728,500 $178,553,217 $187,051,184 $8,497,967 4.8%
Contracted Services
Actual
2019-20
Adopted
2020-21
Amended
2020-21 (2)
FY 2021-22
Update
$ Change
from
Amended
% Change
from
Amended
Police Services (1)$19,619,858 $21,298,390 $21,443,621 $22,294,777 $851,156 4.0%
Fire Services (1)13,325,437 14,178,578 14,178,578 14,609,570 430,992 3.0%
Maintenance Services (MCE) 4,860,718 5,736,382 5,736,382 5,933,836 197,454 3.4%
Development (CDD and PW) 3,142,265 4,616,073 4,878,821 4,057,935 (820,886) -16.8%
Other Contracted Services 5,122,876 7,223,746 9,723,097 7,471,768 (2,251,329) -23.2%
Total Contracted Services (2)$46,071,154 $53,053,169 $55,960,499 $54,367,886 ($1,592,613) -2.7%
(1)Police and Fire liability insurance amounts are not included above, they are included in Services & Supplies.
(2)Amended FY 20-21 Budget incudes $2,135,147 budget carryovers from FY 19-20, of that amount, $1,709,768 is for Contracted
Services.
1194
Attachment 5GENERAL FUND RESERVES
RESERVE DESCRIPTION
Actual
2019-20
Projected
2020-21
Increase
2021-22
Decrease
2021-22
Net
Change
Projected
2021-22
Non-Spendable $13,061 $13,061 $13,061
Prepaid Expenses 13,061 13,061 13,061
Restricted $1,938,000 $2,379,000 $441,000 $441,000 $2,820,000
Cemetery Endowment 60,000 60,000 60,000
Developer Contr - Downtown 1,049,000 1,490,000 441,000 441,000 1,931,000
Developer Contr - Heritage Pk 19,000 19,000 19,000
Developer Contr - Nature Pk 60,000 60,000 60,000
Heritage Park Maintenance 750,000 750,000 750,000
Committed $57,828,474 $45,938,087 ($6,215,796) ($6,215,796) $39,722,291
Advance to Public Facility Fee 7,500,000 6,500,165 (6,215,796) (6,215,796)284,369
Downtown Public Impr 8,454,625 8,454,625 8,454,625
Economic Development 126,359 00
Economic Stability 8,000,000 8,000,000 8,000,000
Emergency Communications 532,113 530,377 530,377
Fire Svcs Pension/OPEB 5,324,225 5,324,225 5,324,225
Innovations & New Opport 1,065,471 894,498 894,498
One-Time Initiative - Capital 4,993,150 3,449,647 3,449,647
One-Time Initiative - Operating 503,860 503,860 503,860
Public Safety Reserve 2,000,000 2,000,000 2,000,000
Specific Committed Reserves
Cemetery Expansion 1,447,764
Contribution to Public Facility Fee 6,000,000 6,000,000 6,000,000
Cultural Arts Center 4,539,197
Don Biddle Park 1,500,000
Dublin Sports Ground 1,502,671
Fallon Sports Park 3 Contingency 3,110,500 3,110,500 3,110,500
Maintenance Facility 58,350 (0) (0)
Utility Undergrounding 1,170,190 1,170,190 1,170,190
Assigned $64,390,838 $59,716,800 ($1,123,050) ($1,123,050) $58,593,750
Accrued Leave 1,044,730 1,044,730 1,044,730
Catastrophic Loss 17,702,316 17,702,316 17,702,316
CIP Carryovers 3,502,246 3,502,246 3,502,246
Fiscally Responsible Adj 325,000 325,000 325,000
Municipal Regional Permit 2,282,905 2,105,383 2,105,383
Non-Streets CIP Commitments 2,462,100 2,462,100 2,462,100
Operating Carryovers 2,110,190 2,110,190 2,110,190
Parks and Streets Contingency 226,227 201,270 201,270
Pension & OPEB 15,000,000 15,000,000 15,000,000
Pension Rate Stabilization Plan 2,000,000
Relocate Parks Dept 250,000 250,000 250,000
Service Continuity 3,150,000 3,150,000 3,150,000
Specific Assigned Reserves
Climate Action Plan 3,000,000 3,000,000 3,000,000
Contribution to ISF 1,500,000 1,500,000 1,500,000
Façade Improvement Grants 374,157 374,157 374,157
HVAC Replacement & Civic Ctr Improv 4,202,041 1,989,407 (1,123,050) (1,123,050)866,357
Public Safety Complex 258,925
Village Pkwy Pavemt Recon 5,000,000 5,000,000 5,000,000
Unassigned $66,478,851 $70,506,269 $7,338,846 $8,056,967 $15,395,813 $85,902,082
Unassigned-Unrealized Gains 8,453,240 8,453,240 8,453,240
Unassigned (Available)58,025,611 62,053,029 77,448,842
TOTAL RESERVES $190,649,224 $178,553,217 $7,779,846 $718,121 $8,497,967 $187,051,184
1195
1196
Fiscal Year 2021-22
Budget Update
June 2021
1197
3 Fiscal Year 2021-22 Table of Contents
1. TABLE OF CONTENTS
1198
4 Fiscal Year 2021-22 Table of Contents
Table of Contents
Contents
1. TABLE OF CONTENTS ............................................................................................................................................................................................. 3
Table of Contents .............................................................................................................................................................................................................. 4
2. FUNDS SUMMARY ..................................................................................................................................................................................................... 6
Overview of Revenue ......................................................................................................................................................................................................... 7
Revenue Overview by Fund ............................................................................................................................................................................................... 8
Overview of Expenditures ............................................................................................................................................................................................... 11
Operating Budget Overview ............................................................................................................................................................................................. 13
Overview of Fund Balances ............................................................................................................................................................................................. 15
3. GENERAL FUND SUMMARY ................................................................................................................................................................................. 22
General Fund Operating Summary ................................................................................................................................................................................... 23
General Fund Reserves .................................................................................................................................................................................................... 26
4. FIDUCIARY FUNDS ................................................................................................................................................................................................. 28
Dublin Crossing Bond Series 2015-1 (Fund 5102) ............................................................................................................................................................ 29
Fallon Village Geologic Hazard Abatement District (5301) .............................................................................................................................................. 30
Schaefer Ranch Geologic Hazard Abatement District (5302)............................................................................................................................................ 31
Fallon Crossing (North Tassajara) Geologic Hazard Abatement District (5321) ............................................................................................................... 32
CERBT (OPEB) Trust Fund (Fund 5171) ........................................................................................................................................................................ 33
5. STRATEGIC PLAN .................................................................................................................................................................................................... 34
Adopted Strategic Plan ..................................................................................................................................................................................................... 35
6. APPENDIX ................................................................................................................................................................................................................ 38
Historical Comparison of Revenues ................................................................................................................................................................................. 39
Historical Comparison of Expenditures ........................................................................................................................................................................... 47
1199
5 Fiscal Year 2021-22 Table of Contents
Position Allocation Plan ................................................................................................................................................................................................... 50
Fiscal Year 2021-22 Appropriations Limit ........................................................................................................................................................................ 59
1200
6 Fiscal Year 2021-22 Funds Summary
2. FUNDS SUMMARY
1201
7 Fiscal Year 2021-22 Funds Summary
Overview of Revenue
REVENUE SUMMARY BY FUND TYPE
1202
8 Fiscal Year 2021-22 Funds Summary
Revenue Overview by Fund
1203
9 Fiscal Year 2021-22 Funds Summary
1204
10 Fiscal Year 2021-22 Funds Summary
REVENUE BY FUND HIGHLIGHTS:
1205
11 Fiscal Year 2021-22 Funds Summary
Overview of Expenditures
EXPENDITURES OVERVIEW BY CATEGORY
1206
12 Fiscal Year 2021-22 Funds Summary
EXPENDITURES OVERVIEW BY CATEGORY
1207
13 Fiscal Year 2021-22 Funds Summary
Operating Budget Overview
1208
14 Fiscal Year 2021-22 Funds Summary
EXPENDITURES BY CATEGORY HIGHLIGHTS:
1209
15 Fiscal Year 2021-22 Funds Summary
Overview of Fund Balances
SUMMARY BY FUND TYPE
Note: Fund Balance is equal to the difference between assets and liabilities in a fund. It should not be confused with spendable
cash. As an example, the Affordable Housing Fund has a projected Fund Balance of $23.8 million in FY 21-22; of that amount, $15.4
million is in the form of loans to affordable housing projects.
1210
16 Fiscal Year 2021-22 Funds Summary
FISCAL YEAR 2020-2021 FUND BALANCE PROJECTIONS
1211
17 Fiscal Year 2021-22 Funds Summary
FISCAL YEAR 2020-2021 FUND BALANCE PROJECTIONS
1212
18 Fiscal Year 2021-22 Funds Summary
FISCAL YEAR 2020-2021 FUND BALANCE PROJECTIONS
1213
19 Fiscal Year 2021-22 Funds Summary
FISCAL YEAR 2021-2022 FUND BALANCE PROJECTIONS
1214
20 Fiscal Year 2021-22 Funds Summary
FISCAL YEAR 2021-2022 FUND BALANCE PROJECTIONS
1215
21 Fiscal Year 2021-22 Funds Summary
FISCAL YEAR 2021-2022 FUND BALANCE PROJECTIONS
1216
22 Fiscal Year 2021-22 General Fund Summary
3. GENERAL FUND SUMMARY
1217
23 Fiscal Year 2021-22 General Fund Summary
General Fund Operating Summary
OVERVIEW
1218
24 Fiscal Year 2021-22 General Fund Summary
GENERAL FUND OPERATING SUMMARY CONTINUED
1219
25 Fiscal Year 2021-22 General Fund Summary
GENERAL FUND OPERATING SUMMARY CONTINUED
1220
26 Fiscal Year 2021-22 General Fund Summary
General Fund Reserves
GENERAL FUND FY2021-22 RESERVES
1221
27 Fiscal Year 2021-22 General Fund Summary
GENERAL FUND FY2021-22 RESERVES CONTINUED
1222
28 Fiscal Year 2021-22 Fiduciary Funds
4. FIDUCIARY FUNDS
1223
29 Fiscal Year 2021-22 Fiduciary Funds
Dublin Crossing Bond Series 2015-1 (Fund 5102)
1224
30 Fiscal Year 2021-22 Fiduciary Funds
Fallon Village Geologic Hazard Abatement District (5301)
1225
31 Fiscal Year 2021-22 Fiduciary Funds
Schaefer Ranch Geologic Hazard Abatement District (5302)
1226
32 Fiscal Year 2021-22 Fiduciary Funds
Fallon Crossing (North Tassajara) Geologic Hazard Abatement District (5321)
1227
33 Fiscal Year 2021-22 Fiduciary Funds
CERBT (OPEB) Trust Fund (Fund 5171)
1228
34 Fiscal Year 2021-22 Strategic Plan Update
5. STRATEGIC PLAN
1229
35 Fiscal Year 2021-22 Strategic Plan Update
Adopted Strategic Plan
City of Dublin Strategic Plan
Adopted on May 5, 2020/Updated August 2020
1230
36 Fiscal Year 2021-22 Strategic Plan Update
STRATEGIES
1231
37 Fiscal Year 2021-22 Strategic Plan Update
1232
38 Fiscal Year 2021-22 Appendix
6. APPENDIX
1233
39 Fiscal Year 2021-22 Revenue Comparison
Historical Comparison of Revenues
REVENUE COMPARISON
1234
40 Fiscal Year 2021-22 Revenue Comparison
1235
41 Fiscal Year 2021-22 Revenue Comparison
1236
42 Fiscal Year 2021-22 Revenue Comparison
1237
43 Fiscal Year 2021-22 Revenue Comparison
1238
44 Fiscal Year 2021-22 Revenue Comparison
1239
45 Fiscal Year 2021-22 Revenue Comparison
1240
46 Fiscal Year 2021-22 Revenue Comparison
1241
47 Fiscal Year 2021-22 Expenditures Comparison
Historical Comparison of Expenditures
EXPENDITURE COMPARISON BY DEPARTMENT
1242
48 Fiscal Year 2021-22 Expenditures Comparison
1243
49 Fiscal Year 2021-22 Expenditures Comparison
1244
50 Fiscal Year 2021-22 Position Allocation Plan
Position Allocation Plan
FY 2021-22 POSITION ALLOCATION PLAN
SUMMARY BY DEPARTMENT
1245
51 Fiscal Year 2021-22 Position Allocation Plan
1246
52 Fiscal Year 2021-22 Position Allocation Plan
FY 2021-22 POSITION ALLOCATION PLAN
CITY POSITIONS
1247
53 Fiscal Year 2021-22 Position Allocation Plan
1248
54 Fiscal Year 2021-22 Position Allocation Plan
1249
55 Fiscal Year 2021-22 Position Allocation Plan
1250
56 Fiscal Year 2021-22 Position Allocation Plan
1251
57 Fiscal Year 2021-22 Position Allocation Plan
FY 2021-22 POSITION ALLOCATION PLAN
CONTRACT POSITION
1252
58 Fiscal Year 2021-22 Position Allocation Plan
1253
59 Fiscal Year 2021-22 Appropriations Limit
Fiscal Year 2021-22 Appropriations Limit
(Based on Fiscal Year 2020-21 Limit Adopted by City Council Resolution No. 46-20)
The Gann Limit, or Proposition 4 Limit, was a 1979 amendment to the California constitution sponsored by
political activist Paul Gann in 1979 on the heels of his property tax-reducing Proposition 13 initiative passed the
prior year. The Gann Limit was designed to regulate state and local spending by linking the rate of
appropriation growth to a statewide index.
In accordance with Chapter 1025 of the statutes of 1987, as amended, each government entity is required to
include the Appropriations Limit in the annual budget. The City of Dublin has calculated a Fiscal Year 2021-22
limit in accordance with Article XIII B of the California Constitution and the recognized methodology for
calculating adjustments. The details of this calculation are shown on the following page.
The Appropriations Limit does not apply to all funds appropriated by the City Council. State law limits only the
appropriations that are funded by “proceeds of taxes,” which are narrowly defined. The law also establishes a
formula to be used to calculate annual adjustments to the limit using a combination of two factors selected by
the agency.
The first factor is based on changes in population. Agencies may either select the change in the city population
or the change in county population. For Fiscal Year 2021-22 the City of Dublin population change is a
decrease of 0.26% which is smaller than the Alameda County population decrease of 0.37% (based on the Price
and Population Information provided by the California Department of Finance). Therefore, the adjustment
calculation uses the City of Dublin population change.
The second factor allows the City to use either 1) the increase in the State per capita personal income, or 2) the
change in local assessed valuation based on changes in the “Non-residential New Construction.” The change in
the per capita personal income as provided by the Department of Finance is 5.73%. The change in the
assessed valuation compares the total change in assessed valuation to the amount related strictly to non-
residential improvements, in March 2021, the Alameda County Assessor provided data related to Fiscal Year
2020-21 changes in assessed valuation attributable to Non-residential New Construction, there is no change at
the time of the report. Therefore, the City of Dublin elected to use the change in the State per capita personal
income.
The two factors discussed above are combined to arrive at a growth rate for appropriations, which is then
applied to the prior year to arrive at a limit for the new budget year. The City of Dublin’s Fiscal Year 2021-22
Appropriations Limit is $419,772,690, as shown on the following page, while the Fiscal Year 2021-22 Budget
contains appropriations of $78,718,073 that would be categorized as funded by proceeds of taxes. Therefore,
the City’s appropriations subject to the Gann Limit are $341,054,617 below the allowed amount calculated for
Fiscal Year 2021-22.
1254
60 Fiscal Year 2021-22 Appropriations Limit
CALCULATION OF FISCAL YEAR 2021-22 APPROPRIATIONS LIMIT
(Based on Fiscal Year 2020-21 Limit)
A.Selection of Optional Factors
1.Change in Population – City vs. County.
Factors 1/1/2021 1/1/2020 % Increase
a. City of Dublin 63,837 64,003 -0.26%
b. County of Alameda 1,654,975 1,661,183 -0.37%
The City selected Factor 1a. City of Dublin population change -0.26%
2.Change in State per Capita Personal Income vs. City Non-Residential Building Construction.
Factors % Change
a.Change in State per capita personal income 5.73%
b.Change in non-residential assessed valuation 0.0%
The City selected Factor 2a. Change in State per capita personal income 5.73%
B. FY2021-22 Growth Adjustment Factor
Calculation of factor for FY2021-22 = X*Y = 0.9974*1.0573 = 1.0546
X = Selected Factor #1 + 100 = -0.26+100 = 0.9974
100 100
Y = Selected Factor #2 + 100 = 5.73+100 = 1.0573
100 100
C.Calculation of Appropriations Limit
Fiscal Year 2020-21 Appropriations Limit $398,039,721
Fiscal Year 2021-22 Adjustment Factor x 1.0546
Fiscal Year 2021-22 Appropriations Limit $419,772,690
1255
June 1, 2021
SB 343
Senate Bill 343 mandates supplemental materials
that have been received by the City Clerk’s office that
relate to an agenda item after the agenda packets
have been distributed to the City Council be available
to the public.
The attached documents were received in the City
Clerk’s office after distribution of the June 1, 2021,
Regular City Council meeting agenda packet.
Item 6.3
1256
CITY MANAGER’S OFFICE
MEMORANDUM
DATE: June 1, 2021
TO: Honorable Mayor and City Councilmembers
FROM: Linda Smith, City Manager
SUBJECT: Item 6.3: Resolution Adopting a Budget for the City of Dublin for Fiscal Year 2021-
22
The June 1, 2021, City Council Meeting includes an item updating the Fiscal Year 2021-22 Budget.
Attachment 1, Resolution Adopting a Budget for the City of Dublin for Fiscal Year 2021-22 included an
Exhibit A, the Fiscal Year 2021-22 Summary of Appropriations.
After the agenda was posted, Staff identified an error in Exhibit A. The following four Governmental
Funds were listed twice: City Council, City Manager, City Clerk, and City Attorney; however, included in
the Total Governmental Funds once. Therefore, a redlined version of the document (Attachment 1) is
attached hereto, removing the duplicating listing of these four Governmental Funds.
1257
Attachment 1
RESOLUTION NO. XX -21
A RESOLUTION OF THE CITY COUNCIL
OF THE CITY OF DUBLIN
ADOPTING A BUDGET FOR THE CITY OF DUBLIN FOR FISCAL YEAR 2021-22
WHEREAS, the City Council of the City of Dublin desires to establish a Budget for Fiscal
Year 2021-22; and
WHEREAS, the City Council has reviewed and considered the Budget documents and
has received input from the public; and
WHEREAS, the City Manager has prepared a balanced budget which provides for
organizational adjustments and allocation of resources in a manner which aligns with available
resources and the Strategic Plan elements; and
WHEREAS, the General Fund Operating Budget is balanced without the need to draw
from the Reserve for Economic Stability in order to balance funding with planned expenditures;
and
WHEREAS, the City Council is required to adopt a budget and financial plan before the
Fiscal Year begins on July 1, 2021; and
WHEREAS, the Summary of Appropriations (Exhibit A) attached hereto and made part
of this Resolution, reflects the Fiscal Year 2021-22 Budget for Governmental and Proprietary
Funds for the City of Dublin; and
WHEREAS, Human Services grants are presented to the City Council for approval after
the preparation of the Proposed Budget and the Summary of Appropriations (Exhibit A) may
need to be revised based on the amount approved; and
WHEREAS, the City Council desires to confirm adjustments made administratively to the
Capital Improvement Project balances during the preparation of the Proposed Budget and
accommodate the carryover of unspent Fiscal Year 2020-21 Capital Improvement Project
appropriations, for those projects where work and expenditures will continue in Fiscal Year 2021-
22; and
WHEREAS, the City Council desires to accommodate a process the carryover of unspent
Fiscal Year 2020-21 operating expenditures, both encumbered and unencumbered, excluding
personnel costs, for activities where work and expenditures will continue in Fiscal Year 2021-
22; and
WHEREAS, The City Council desires to delegate the authority to appropriate Internal
Service fund balances that have been set aside for facilities, vehicle, and equipment
replacement purposes to the City Manager in Fiscal Year 2021-22.
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Attachment 1
WHEREAS, The City Council also desires to delegate the authority to appropriate
Committed and Assigned fund balances that have been approved by the City Council for specific
purposes to the City Manager in Fiscal Year 2021-22.
NOW, THEREFORE, BE IT RESOLVED that the City Council of the City of Dublin does
hereby:
1. Adopt the Fiscal Year 2021-22 Budget Appropriation for the City of Dublin, as outlined in
Exhibit A plus the final Human Services grants amount approved by the City Council;
2. Authorize the City Manager to make expenditures appropriations in accordance with the
Budget as adopted, with the exception of those expenditures which require prior City
Council approval, in accordance with the adopted City ordinances, rules and regulations;
3. Authorize the City Manager to transfer budgeted amounts between line items, provided
that the transfer is within the same fund, regardless of the specific department activity.
This includes the authority to transfer from the General Fund budgeted contingency
amounts that are approved by the City Council during the budget adoption. A full
accounting of any such transfers will be provided to the City Council during the quarterly
financial reviews;
4. Recognize that the Budget as presented also includes a Contingency for Fiscally
Responsible Adjustments, the utilization of which will be determined by fiscal outcomes
of June 30, 2021;
5. Authorize the City Manager to increase revenue and expenditure budget for various
departmental functions, when corresponding revenues comes in over budget: this would
apply to developmental activity, inspection activity, recreation program activity, and any
other departmental activity which generates correlating revenues, as verified by the
Administrative Services Director. Increased appropriations shall continue to be
documented in the financial records and conveyed to the City Council as part of the
quarterly financial reviews;
6. Authorize the City Manager to increase revenues and expenditures related to the award
of grants, where there is no net impact to the City, as verified by the Administrative
Services Director. Increased appropriations shall continue to be documented in the
financial records and conveyed to the City Council as part of the quarterly financial
reviews;
7. Authorize the City Manager to make transfers among the various funds, consistent with
the “Fund Balances FY 2021-22” as presented in the Proposed Budget. Fund transfers
are reported as part of the regular financial reports provided to the City Council;
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Attachment 1
8. Authorize the City Manager to increase the appropriations for Fiscal Year 2021-22
expenditures in an amount not to exceed the amount of funds encumbered or designated
by the City Manager as needed for expenses that did not occur prior to the year-end, but
are expected to be expended in Fiscal Year 2021-22 consistent with the original purpose.
This ability to carry-over funding shall not apply to savings from personnel services and
shall only occur if the Department Activity total for non-personnel expenditures was less
than the amount budgeted for the same. This must also be evaluated on a fund by fund
basis. The actual amount of the increased appropriation shall be reported to the City
Council, and the City Manager may assign the fund balance in an amount sufficient to
account for the increase;
9. Authorize the City Manager to adjust the Fiscal Year 2021-22 appropriations to account
for the carryover of unspent Capital Improvement Project appropriations from Fiscal Year
2020-21. All such adjustments shall be clearly recorded in the City financial records and
shall only be for projects that remain incomplete as of June 30, 2021; and
10. Authorize the City Manager to transfer funds between capital projects, within the same
funding source. Any revisions, which alter the project’s budget by adding a new funding
source, are to be approved by the City Council.
11. Authorize the City Manager to appropriate funds from Committed and Assigned fund
balances that have been approved by the City Council for specific purposes.
12. Authorize the City Manager to appropriate funds from Internal Service Funds that have
been set aside for facilities, vehicle, and equipment replacement purposes.
PASSED, APPROVED AND ADOPTED this 1st day of June 2021 by the following vote:
AYES:
NOES:
ABSENT:
________________________________
Mayor
ATTEST:
____________________________
City Clerk
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Attachment 1
EXHIBIT A
FISCAL YEAR 2021-22 SUMMARY OF APPROPRIATIONS
(Governmental and Proprietary Funds)
OPERATING PROGRAMS APPROPRIATIONS
Governmental Funds
City Council $521,831
City Manager $4,156,137
City Clerk $623,288
City Attorney $987,780
Administrative Services $3,578,313
City Attorney $987,780
City Council $521,831
City Clerk $623,288
City Manager $4,156,137
Community Development $6,057,463
Fire Department $15,599,988
Non-Departmental $19,023,813
Police Department $25,754,580
Parks & Community Services $8,328,487
Public Works $17,678,523
Total Governmental Funds $102,310,203
Proprietary Funds
Information Services $2,165,002
Parks & Community Services $24,241
Non-Departmental $1,299,951
Total Proprietary Funds $3,489,194
Total Operating Programs $105,799,397
CAPITAL IMPROVEMENT PROGRAMS
General $6,991,969
Public Art $544,700
Parks $7,933,216
Streets $5,687,686
Total Capital Improvement Programs (1) $21,157,571
(1) Includes City funded project costs only
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FY 2021-22 Budget Update
June 1, 2021
ITEM 6.3
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Presentation Overview
•Background
•Citywide Funds
•General Fund
•10-Year Forecast
•Recommendations
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Background
•Biennial budget process
•FY 21-22 is an Update Year
o Comparison to FY 20-21 Amended Budget
•Focus on General Fund
•No major changes in other funds except
o American Rescue Plan Act –Fed COVID -19 Aid
o One-time grants
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Background
•Preliminary Budget presented on April 20
•No changes since then, with these exceptions:
•Sales Tax Revenues decreased $600,000
•Add 1 Recreation Coordinator –$0 net impact
•10-Year Forecast –balanced through FY 27-28
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Citywide Summary
FY 20-21
Amended
FY 21-22
Update
$
Change
%
Change
Revenues
Governmental Funds $122,586,552 $130,289,668 $7,703,116 6.3%
Internal Service Funds $5,211,971 $5,224,760 $12,789 0.2%
Total $127,798,523 $135,514,427 $7,715,904 6.0%
Expenditures
Governmental Funds $107,967,536 $102,310,203 ($5,657,333)-5.2%
Internal Service Funds $6,935,111 $3,489,194 ($3,445,917)-49.7%
CIP $81,550,317 $21,157,571 ($60,392,746)-74.1%
Total $196,452,964 $126,956,968 ($69,495,996)-35.4%
Ending Fund Balance
Governmental Funds $229,138,445 $234,980,339 $5,841,894 2.5%
Internal Service Funds $56,767,300 $59,482,866 $2,715,566 4.8%
Total $285,905,745 $294,463,205 $8,557,460 3.0%
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GF Revenues
Revenues -Net Increase $4.2M
•Property Tax +$2.4M
•Sales Tax +$933K
•Development Revenue: +$527K
•Charges for Services +$882K
•Interest -$400K
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GF Expenditures
Expenditures -Net Increase $1.7M
•Personnel Costs +$1.8M
•Contract Services +$558K
•Capital Outlay -$1.1M
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Transfers Out
Transfers Out/Contributions -$6.0M
•Contribution to PERS Unfunded Liability -$1.0M
•Transfers Out to ISF -$1.0M
•Transfers Out to CIP -$4.0M
o Committed/Assigned = $1.6M
o Undesignated = $2.4M
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GF Reserves
Operating Surplus $14.5M
Increase in GF Reserve $8.5M
FY 2020-21
Amended
FY 2021-22
Update
$
Change
%
Change Revenues $94,153,039 $98,397,780 $4,244,741 4.5% Expenditures (Excludes FY 19-20 carryover) 82,258,952 83,917,863 1,658,911 2.0%
Ongoing Operating Budget Impact $11,894,087 $14,479,917 $2,585,830 21.7% Carryovers from Prior Year 2,135,147 Contribution to OPEB/PERS/ISF 4,000,000 2,000,000 Net Transfers In/Out 17,758,948 3,981,950
Total Reserves, End of Year $178,553,217 $187,051,184 $8,497,967 4.8%
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10-Year Forecast
(10,000)
10,000
30,000
50,000
70,000
90,000
110,000
130,000
150,000
21-22 22-23 23-24 24-25 25-26 26-27 27-28 28-29 29-30 30-31
Other Revenue
Charges for Svcs
Intergov
Rentals & Leases
Interest
Fines & Penalties
Lic. & Permits
Other Taxes
Development
Sales Tax
Property Taxes
Total Exp
Operating Deficit FY 28-29
1271
Recommendation
Adopt the following:
•Resolution Adopting a Budget for the City of Dublin
for Fiscal Year 2021-22
•Resolution Establishing a Salary Plan for Full-Time
Personnel in Accordance with the Personnel Rules
•Resolution Establishing a Salary Plan for Management
Positions Exempt from Competitive Service
1272
Questions?
1273